https://www.taxtmi.com/caselaws?id=207905 The appellate court set aside the service tax demand of Rs.2,71,103 against the appellant for commissioning and installation services during the construction of a petrol pump, ruling that the appellant's activities did not amount to commissioning and installation services as defined under the Finance Act. Penalties imposed under various sections of the Finance Act were also overturned. The court held that the invocation of a longer period of limitation for raising service tax demands was unjustified, as the appellant's non-disclosure of information did not constitute a valid ground for extending the limitation period. The appeal was allowed in favor of the appellant. en-us Thu, 08 Sep 2011 00:00:00 +0530 Fri, 30 Dec 2011 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207905 The appellate court set aside the service tax demand of Rs.2,71,103 against the appellant for commissioning and installation services during the construction of a petrol pump, ruling that the appellant's activities did not amount to commissioning and installation services as defined under the Finance Act. Penalties imposed under various sections of the Finance Act were also overturned. The court held that the invocation of a longer period of limitation for raising service tax demands was unjustified, as the appellant's non-disclosure of information did not constitute a valid ground for extending the limitation period. The appeal was allowed in favor of the appellant. Case-Laws Service Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207905